Viele deutsche Konzerne nehmen bereits jetzt die Möglichkeit wahr, ihren Konzernjahresabschluss nach Internationalen Standards aufzustellen. Ab 2005 gilt für alle kapitalmarktorientierten Mutterunternehmen in der Europäischen Union sogar die Pflicht zur Anwendung der International Accounting...

In the current, rapidly changing environment, understanding the customer journey and continuously improving the customer experience are key success factors for competing successfully in the online business. A case study of HAILO, a German-based OEM, shows the impact of a data-driven approach and...

The demands on companies, especially on their ability to innovate, have risen dramatically in recent years. Hence, the importance of partnerships, networks, clusters and ecosystems has increased. When aiming for innovation it is generally accepted that merging various skills may lead to...

Intelligent Vehicle Safety Systems (IVSS) promise significant traffic safety improvements, which means from a societal point of view that resource savings can be realized and the allocative efficiency can be optimized. Therefore, transport policy has a high willingness to support and to ensure...

This paper investigates the effects of Periodical Technical Inspections (PTI) on traffic safety due to the convergence of Turkey to the European Union. Because strict and mandatory PTI were introduced in Turkey only in 2008, the effects of such an introduction can be well-studied. Other...

Governments have always been playing a central role for the provision and protection of critical infrastructures (infrastructures that are essential to national stability and security, such as energy, water or transport). Over the last decade, criticism on the increasing instability and...

The article analyzes the political barriers and success potentials of action plans and directives as common instruments of the European Commission to create the single market. Creating a single European market is regularly problematic for brand new emerging markets. Unknown emerging markets in...

The demands on companies, especially on their ability to innovate, have risen dramatically in recent years. Hence, the importance of partnerships, networks, clusters and ecosystems has increased. When aiming for innovation it is generally accepted that merging various skills may lead to...